1.audit 审计 aG ,uF
2.attestation 鉴证 =os j}(
3.credibility 可信赖程度 I
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4.audit of financial statements 财务报表审计 M1i|qjb:l
5.agreed-upon procedures 执行商定程序 cZ(XY}
6.high levels of assurance 高水平保证 c2U>89LlZ
7.compilation 编制 l%IOdco#
8.reliability 可靠性 v$c D!`+k
9.relevance 相关性 :z:Blp>nK/
10.professional skepticism 职业谨慎 wVVe L$28
11.objectivity 客观性 ~:@H6Ke[
12. professional competence 专业胜任能力 C+mU_g>
13.Senior/CPA-in-charge 项目经理 e'`oisJU?q
14.audit engagement letter 业务约定书 B?M+`;
15.recurring audit 连续审计 eOb`
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16.the client 委托人 7-dwr?j7
17.change CPA 更换注册会计师 oK>,MdB
18.the existing CPA 现任注册会计师 p%s
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19.the successor CPA 后任注册会计师 a !IH-XJ2
20.the preceding CPA前任注册会计师 @.{
21.issue the audit report 出具审计报告 w9FI*30
22.expert 专家 {
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23.the board of directors 董事会 GxkG$B
24.knowledge of the entity‘ s business 了解被审计单位情况 1gE`_%?K
25.assess material misstatement risks评估重大错报风险 cNVdGY%&
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1 W0; YcT]
27.a general knowledge of —— 初步了解―――的情况 A=$oYBB
28.a more knowledge of—— 进一步了解的情况 Yx"z&J9p
29.the prior year‘s working papers 以前年度工作底稿 qkIU>b,B
30.minutes of meeting 会议纪要 )=D&NO67Pq
31.business risks 经营风险 JvDsr0]\#
32.appropriateness 适当性 ]ok>PH]
33.accounting estimate 会计估计 vf2K2\fn
34.management representations 管理层声明 ^Toi_
35.going concern assumption 持续经营假设 dc05,Bz
36.audit plan 审计计划 c&++[
37.significant audit areas 重点审计领域 ZwMw g t
38.error 错误 <} %ir,8
39.fraud舞弊 xeI{i{8
40.modified or additional procedures 修改或追加审计程序 P5>CSWy%
41.misappropriation of assets 侵占资产 a5-\=0L~
42.transactions without substance 虚假交易 @>Keu\)
43.unusual pressures 异常压力 :m d3@r']
44.the suspected noncompliance 涉嫌存在违法行为 U]|q4!WE
45.materialiy 重要性 'm|m+K83
46.exceed the materiality level 超过重要性水平 yShHFlO=
47.approach the materiality level 接近重要性水平 aM~f
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48.an acceptably low level 可接受水平 W%1S:2+Kl
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 `y}d)"!
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 mV,R0olF
52.subsequent events 期后事项 o(P:f)B
53.adjust the financial statements 调整财务报表 9^u?v`!
54.perform additional audit procedures 实施追加的审计程序 aJ8pJ{,P
55.audit risk 审计风险 D@^ZpN8r
56.detection risk 检查风险 'l|_$3
57.inappropriate audit opinion 不适当的审计意见 A-5+#
58.material misstatement 重大的错报 ?_aR-[XRg
59.tolerable misstatement 可容忍错报 Nd!VR+IZ
60.the acceptable level of detection risk 可接受的检查风险